Information for ruling 600015107
This section is Advance Tariff Ruling
- Start date
- 02 Apr 2026
- Expiry date
- 01 Apr 2029
- Commodity code
- 9404909000 (opens in new tab)
- Description
- This is an oval shaped cushion for pets that is made with 100% polyester (250gsm) and filled with recycled materials (polypropylene fibre), to be used as lining for hard beds. The size of cushion is 8cm (height) x 41cm (width) x 71cm (depth). Product is packed and sold individually in pet retail stores.
- Keywords
-
- OF POLYESTER
- FOR PETS
- PET MAT
- POLYESTERS
- PET BEDDING
- STUFFED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 9404 - Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered GIR 6 - Has been used to classify the goods to subheading level 9404.90 – Other than elsewhere specified in this heading 8 Digit Code 9404.90.90 – Other than filled with feathers or down Also classified in accordance with: Additional Chapter Note 1 to Chapter 94 Harmonised System Explanatory Notes (HSEN) General note 2 to Chapter 94 Harmonised System Explanatory Notes (HSEN) (B) to Heading 9404